Dr Muel Kaptein and Dr Johan Wempe have been active as consultants in the field of corporate ethics, integrity, social responsibility, and compliance since the early 1990s. They assist profit and non-profit organizations in developing and implementing business codes by providing training sessions, conducting integrity audits, and setting up compliance processes. Muel and Johan co-founded KPMG Ethics and Integrity Consulting in 1995. Johan is co-developer of the ethics game 'Cards on the Table'. Muel has also developed 'The Integrity Thermometer', which has since been used to review a large number of organizations. They have facilitated the development of business codes for many companies. In addition, they also assisted Shell in developing its very first sustainability report in 1998 and have acted as verifiers of subsequent reports.